City of Camarillo
Revenue & Expenditure Report
(Unaudited)
September 2025
Prepared By:
The Department of Finance
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues:
Sales Taxes 18,750,000$ 1,532,655$ 8.17%
Property Taxes 20,606,432 8 1,040 0.39%
Franchise Taxes 3,155,948 4 8,793 1.55%
Business License Taxes 1,683,000 420,402 24.98%
Transient Occupancy Taxes 3,608,133 645,456 17.89%
Special Assessments 156,670 - 0.00%
Licenses and permits 2,324,340 523,680 22.53%
Subventions and grants 654,000 9 6,967 14.83%
Charges for services 2,550,160 512,194 20.08%
Investment Earnings 3,648,068 4 4,529 1.22%
Fines and Forfeitures 467,000 3 2,265 6.91%
Contributions and developer fees 8 3,041 1 ,739 2.09% Miscellaneous 1,033,834 1 7,995 1.74%
Total Revenues 58,720,626 3,957,715 6.74%
Expenditures:
General Government:
City Council 732,619 145,218 19.82%
City Clerk 905,534 112,477 12.42%
City Attorney 522,100 3 1,781 6.09%
City Manager 2,826,456 331,920 11.74%
Finance 2,057,514 335,514 16.31%
Human Resources 1,165,005 196,199 16.84%
Community Development 4,357,505 613,489 14.08%
Community & Human Svcs 3,904,124 124,731 3.19%
PW CIP Administration 752,417 289,424 38.47%
Non-departmental 3,223,811 530,534 16.46%
Total General Government 20,447,085 2,711,287 13.26%
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
Expenditures (continued):
Public Safety:
Emergency Operations 315,821 29,701 9.40%
Code Compliance 1,207,362 191,285 15.84%
Police Services 22,370,622 3,283,358 14.68%
Police Grants 49,765 3,080 6.19%
Building & Safety 2,162,844 - 0.00%
Total Public Safety 26,106,414 3,507,424 13.44%
Highways and streets 10,356,298 1,482,664 14.32%
Economic Development 791,002 115,825 14.64%
Cultural arts and library services 4,866,080 1,058,012 21.74% Total Expenditures 62,566,879 8,875,212 14.19%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,846,253) (4,917,497) 127.85% Other Financing Sources (Uses):
Transfers in 2,018,831 172,003 8.52%
Transfers out (4,602,329) - 0.00%
Total Other Financing Sources (Uses): (2,583,498) 172,003 (6.66%) Net Change in Fund Balance (6,429,751) (4,745,494)$ 73.81% Fund Balance, Beginning of Year (preliminary) 119,045,315 Ending Fund Balance (Projected) 112,615,564$
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
220 - Lighting & Landscape MD 2,923,558$ -$ 0.00%
221 - Zone 1-Mission Oaks MD1A 1,088,808 - 0.00%
222 - Zone 2-Wittenberg MD 33,208 - 0.00%
223 - Zone 3-Armitos Strm Basin 1,869 - 0.00%
224 - Zone 4-Mission Oaks In MD 59,252 - 0.00%
225 - Zone 5-Presley MD 21,476 - 0.00%
226 - Zone 6-Spanish Hills MD 23,358 - 0.00%
227 - Zone 7-Sares/Regis MD 9,628 - 0.00%
228 - Zone 8-Vista Las Posas MD 38,128 - 0.00%
230 - Zone 10-Adolfo Glen III MD 31,593 - 0.00%
231 - Zone 9-Adolfo Glen II MD 43,844 - 0.00%
Total Revenues 4,274,722 - 0.00%
Expenditures by Fund:
220 - Lighting & Landscape MD 6,583,711 983,627 14.94% 221 - Zone 1-Mission Oaks MD1A 1,204,142 161,776 13.43% 222 - Zone 2-Wittenberg MD 47,066 5,809 12.34%
223 - Zone 3-Armitos Strm Basin 6,400 539 8.42%
224 - Zone 4-Mission Oaks In MD 64,878 8,968 13.82%
225 - Zone 5-Presley MD 27,383 2,935 10.72%
226 - Zone 6-Spanish Hills MD 27,274 6,665 24.44%
227 - Zone 7-Sares/Regis MD 12,311 2,491 20.23%
228 - Zone 8-Vista Las Posas MD 44,487 6,990 15.71%
230 - Zone 10-Adolfo Glen III MD 41,506 4,946 11.92%
231 - Zone 9-Adolfo Glen II MD 50,749 9,621 18.96%
Total Expenditures 8,109,907 1,194,367 14.73%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,835,185) (1,194,367) 31.14% Other Financing Sources (Uses):
Transfers in 3,587,671 - 0.00%
Total Other Financing Sources (Uses): 3,587,671 - 0.00% Net Change in Fund Balance (247,514) (1,194,367)$ 482.55% Fund Balance, Beginning of Year (preliminary) 1,773,995 Ending Fund Balance (Projected) 1,526,481$
MAINTENANCE DISTRICTS - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
240 - SIBA Fund 165,190$ -$ 0.00%
251 - Traffic Mitigation Fund 861,165 91,381 10.61%
252 - Bridge Policy Fund 33,449 16,266 48.63%
253 - Storm Drain Fund 1,208 - 0.00%
261 - Signals Fund 10,588 - 0.00%
262 - Underground Utilities Fund 15,970 - 0.00%
263 - Street Improvements Fund 111,328 - 0.00%
264 - Parking In-lieu Fund 353 - 0.00%
Total Revenues 1,199,251 107,647 8.98%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,199,251 107,647 8.98%
Other Financing Sources (Uses):
Transfers out (1,889,599) - 0.00%
Total Other Financing Sources (Uses): (1,889,599) - 0.00% Net Change in Fund Balance (690,348) 107,647$ (15.59%) Fund Balance, Beginning of Year (preliminary) 23,609,046 Ending Fund Balance (Projected) 22,918,698$
DEVELOPMENT FEES - SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
410 - Capital Improv. Projects 2,837,481$ -$ 0.00% 429 - Cam Corridor Prjs Area 1,496 - 0.00%
498 - Low-Mod Inc Hsng Asset 5,748 - 0.00%
Total Revenues 2,844,725 - 0.00%
Expenditures by Fund:
410 - Capital Improv. Projects 31,999,481 951,725 2.97% 429 - Cam Corridor Prjs Area 50,000 - 0.00%
498 - Low-Mod Inc Hsng Asset 51,611 - 0.00%
Total Expenditures 32,101,092 951,725 2.96%
Excess (Deficiency) of Revenues
Over (Under) Expenditures (29,256,367) (951,725) 3.25% Other Financing Sources (Uses):
Transfers in 12,916,639 - 0.00%
Total Other Financing Sources (Uses): 12,916,639 - 0.00% Net Change in Fund Balance (16,339,728) (951,725)$ 5.82% Fund Balance, Beginning of Year (preliminary) 21,213,242 Ending Fund Balance (Projected) 4,873,514$
CAPITAL PROJECTS FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
206 - SB125 Fund 1,090,000.00$ -$ 0.00%
207 - Article 8c TDA Fund 1,677,664 - 0.00%
208 - Article 8a TDA Fund 1,719,532 - 0.00%
209 - Article 3 TDA Fund 12,000 - 0.00%
210 - Gas Tax Fund 2,018,831 344,440 17.06%
211 - SB1 Fund 1,968,379 156,515 7.95%
275 - Air Quality Fund 5,784 - 0.00%
280 - CDBG Fund 657,846 - 0.00%
285 - Library Special Revenue 355,523 - 0.00%
286 - Cable PEG Fees 258,885 - 0.00%
321 - Library Debt Service - 3,287 0.00%
Total Revenues 9,764,444 504,242 5.16%
Expenditures by Fund:
206 - SB125 Fund 367,908 - 0.00%
280 - CDBG Fund 721,995 17,874 2.48%
285 - Library Special Revenue 300,722 8,016 2.67%
321 - Library Debt Service 492,696 - 0.00%
Total Expenditures 1,883,321 25,890 1.37%
Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,881,123 478,352 6.07%
Other Financing Sources (Uses):
Transfers in 492,151 - 0.00%
Transfers out (14,825,535) (172,003) 1.16%
Total Other Financing Sources (Uses): (14,333,384) (172,003) 1.20% Net Change in Fund Balance (6,452,261) 306,349$ (4.75%) Fund Balance, Beginning of Year (preliminary) 7,129,914 Ending Fund Balance (Projected) 677,653$
OTHER GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
805 - Solid Waste 617,628$ 24,233$ 3.92%
810 - Transit 2,404,759 27,955 1.16%
815 - Camarillo Ranch Events 501,000 49,995 9.98%
860 - Water Utility 22,933,287 5,220,168 22.76%
861 - Reclaimed Water 467,973 206,655 44.16%
862 - Water Conservation Credit 34,247 - 0.00%
863 - Water Capital Projects 459,376 37,793 8.23%
864 - Water Debt Service Fund - 52 0.00%
Subtotal Water Funds 23,894,883 5,464,668 22.87%
871 - Sanitary District 22,519,826 4,216,000 18.72%
872 - CAMSAN Debt Service 1,855,861 130 0.01%
873 - CAMSAN Capital Projects 1,046,016 29,617 2.83%
Subtotal Sanitary District Funds 25,421,703 4,245,747 16.70% Grand Total Revenues 52,839,973 9,812,598 18.57%
Expenses by Fund:
805 - Solid Waste 888,421 680,963 76.65%
810 - Transit 4,074,539 614,689 15.09%
815 - Camarillo Ranch Events 841,222 60,718 7.22%
860 - Water Utility 24,466,201 4,121,090 16.84%
861 - Reclaimed Water 593,757 82,407 13.88%
862 - Water Conservation Credit 616,170 12,142 1.97%
863 - Water Capital Projects 10,051,699 637,293 6.34% 864 - Water Debt Service Fund 480 - 0.00%
Subtotal Water Funds 35,728,307 4,852,932 13.58%
871 - Sanitary District 21,339,400 2,554,824 11.97%
872 - CAMSAN Debt Service 515,311 - 0.00%
873 - CAMSAN Capital Projects 8,860,364 902,678 10.19% Subtotal Sanitary District Funds 30,715,075 3,457,502 11.26% Grand Total Expenses 72,247,564 9,666,804 13.38%
Income (Loss) Before Transfers (19,407,591) 145,794 (0.75%) Transfers in 2,302,171 - 0.00%
*Adjustment to net position (accrual method) 20,314,863 1,555,723 7.66% Changes in Net Position 3,209,443 1,701,517$ 53.02%
Fund Balance, Beginning of Year (preliminary) 219,254,662 Ending Net Position (Projected) 222,464,105$
ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN NET POSITION Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
CITY OF CAMARILLO
Current Actual Percentage of
Budget Year-to-Date Budget
2025/26 2025/26 2025/26
Revenues by Fund:
510 - Risk Management 2,958,975$ 129,361$ 4.37%
530 - Information Systems 6,623,127 63,056 0.95%
540 - Vehicles & Equipment 2,962,656 454,917 15.36%
Total Revenues 12,544,758 647,334 5.16%
Expenses by Fund:
510 - Risk Management 3,152,096 2,345,316 74.40%
530 - Information Systems 6,746,518 1,344,338 19.93%
540 - Vehicles & Equipment 3,143,202 953,625 30.34%
Total Expenses 13,041,816 4,643,279 35.60%
Income (Loss) Before Transfers (497,058) (3,995,945) 803.92% *Adjustment to net position (accrual method) 2,252,709 736,028 32.67% Changes in Net Position 1,755,651 (3,259,917)$ (185.68%) Fund Balance, Beginning of Year (preliminary) 14,408,982 Ending Net Position (Projected) 16,164,633$
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Preliminary - Month Ended September 2025
Percentage of Current Fiscal Year Elapsed: 25%
Total Receipts 8,760,703$
Total Disbursements 12,562,062$
Fund Balances
Fund Type:
General Fund 114,299,819$
Special Revenue Funds 31,211,831
Trust Funds * (38,720,693)
Debt Service Fund 505,125
Capital Projects Funds 20,261,517
Internal Service Funds 10,413,037
Enterprise Funds 219,400,457
Total Fund Balances 357,371,093$
* Successor Agency Fund fund balance includes outstanding bonds.
CITY OF CAMARILLO
Receipts, Disbursements, and Fund Balances
(CA State Govt. Code 41004)
Preliminary
Month Ended September 2025